How much is your business worth?
The business valuation process, also called the valuation, consists in determine the probable market value of a business through the financial and statistical techniques such as Discounted Cash Flow, and Assessment through Multiple Asset Value.
The ValuConcept has the technical expertise necessary to analyze each valuation process in order to respect the peculiarities of each business and ensure consistency that each analysis demanded.
Valuation are indicated for sale processes or part of equity interest acquisition, measuring the company performance, variable remuneration policies, executive remuneration, among others.
The business valuation process consists in determine the probable market value of an organization through financial techniques and statistics widely used in the market. The ValuConcept has the technical expertise necessary to analyze each business valuation process in order to respect its peculiarities and ensure consistency demanded in each analysis. Business valuation services are indicated for sale processes or equity interest acquisition, measuring the organization performance, policies, variable compensation, executive compensation, valuation reports to guarantee, among others.
The fixed assets valuation process consists in determine the assets market value, using established techniques and methodologies of engineering assessments area, as well as allocation of its residual value according to the application and subsequent disposal of the asset at the time of use. To perform these services, ValuConcept counts on professionals from areas such as administration, accounting, engineering, architecture and economy. The ValuConcept has the necessary technical expertise to conduct the valuation of fixed assets such as real estate, investment property, machinery and equipment, furniture and fixtures, vehicles, works of art, decorative objects, biological assets, among others, so that the Reports comply with the specifications prepared NBR 14653 of ABNT – Brazilian Association of Technical Standards and IBAPE – Brazilian Institute of Engineering Expertise and Reviews. The Fixed Asset Valuation Reports are recorded in CREA – Regional Council of Engineering and Agronomy – and CAU – Architecture and Planning Board, is classified as accuracy evaluation, in accordance with DL 6404, Law 11.638/07, Law 11.941/09, CPC – Accounting Pronouncements Committee through the Technical Pronouncements CPC 01, CPC 04, CPC 27, CPC 28, CPC 29, CPC 37, CPC 43, ICPC 10 and CVM Instruction – Securities and Exchange Commission in accordance with the International Accounting Standards – IFRS, IVSC – International Valuation Standard Council. Fixed Assets Valuation services are shown to comply with the prevailing accounting standards (IFRS), sale or purchase processes, hire, using the assets as collateral for loans, insurance policies based on real values, mergers, demergers and acquisitions, opening and capital increase, among others.
How much is fixed asset of your company worth?
The Fixed Asset Valuation Report is required by law to verify the values assigned to assets. For this, the ValuConcept has a team of qualified professionals that are prepared to elaborate Fixed Asset Valuation Reports in accordance with the needs of each company. These reports that meet all legal requirements DL 6404, Law 11.638/07, Law 11.941/09, CPC 01, 04, 27, 28, 29, 37, 43, 10 ICPC and CVM Determination in line with the International Accounting Standards IFRS, IVSC – International Valuation Standard Council.
In addition to valuation services, ValuConcept offers asset tracking services for your company to organize and standardize the procedures aiming a efficient assets management through control per accounts, mergers and species, as well as low and transfers (total, partial, individual or groups, between departments, units, branches, etc.). Services that are in accordance with IFRS, Law 11.638/07, CPC precepts and Resolution CFC 1255/09, organizing assets for impairment testing.
A fixed asset of any company is depreciated considering its useful life and its depreciable value, thus the asset useful life is the period over which the asset is expected to be used by the company, not necessarily the asset economic life. The depreciable value is the difference between the book value and the residual value, which is the estimated value of the asset at the end of its useful life. The current accounting legislation requires that the fixed assets useful life and residual value be reviewed at least in each financial year, the first being the opening balance of the fiscal year starting from January 1, 2010. The review of assets’ useful life consists in determining economic assets’ useful life as property improvements, machinery and equipment, furniture and fixtures, vehicles, among others, in accordance to its effective use, maintenance and exhibitions of use, determining new depreciation rates to assets based on their estimated useful lifes. The report shows the economic useful life value of an asset (CPC 27 – IAS 16) determined by the methodology, and the assets new depreciation rates considering their estimated useful lifes. To perform these services, ValuConcept counts on professionals from areas such as administration, accounting, engineering, architecture and economy. The ValuConcept has the necessary technical expertise to conduct the review of assets’ useful lifes so that the Reports comply with the NBR 14,653 specifications of Brazilian Association of Technical Standards (ABNT) and Brazilian Institute of Engineering Expertise and Reviews (IBAPE). The reports also comply with IVSC Pronouncements – International Valuation Standard Council. Review of assets’ useful life services are indicated to comply with the prevailing accounting standards (IFRS) and Accounting Pronouncements Committee (CPC 27 – IAS 16).
Organization and standardization of fixed control procedures for adaptation to current accounting legislation and prevention of fraud. In the initial stage , it is carried out the physical inventory and tagging of goods , which aims to verify the physical existence of the assets and conditions of use . After the initial stage, rules and procedures are implemented addressing use of terms of responsibility and an accounting physical reconciliation of assets. These services are for adequacy of current accounting law, prevent fraud , enable the implementation of periodical inventories description standardization and codification of the assets in a patrimonial control system, depreciation control per cost center and obsolete and unused asset write-off.
Intangible assets valuation include trademarks, software, licenses and franchises, copyrights, patents and other proprietary rights, formulas, models, designs, prototypes, client list, among others that can generate future benefits to organizations. In mergers processes or organization operation, depending on their activity, the existence, value and useful life of potential intangible assets should be analyzed, measured and determined. In mergers processes is necessary measure the fair value of identified assets and liabilities assumed in the transaction. Excess assets, as usually happens, is recognized as goodwill for expected future profitability (purchased goodwill). In these situations there is a need to measure intangible assets that are not recorded at fair value in Financial Statements of acquired organization – in most cases, are not even registered. The ValuConcept has the technology and experience necessary to determine the fair value of intangible assets and thus ensure financial statements compliance after the merger process, which includes analysis of each intangible asset useful life. Likewise, the ValuConcept has the technical expertise necessary to support an organization in measuring and determining whether their development activities result in the internal generation of intangible assets, as CPC-04, working with the client to systematize this process to ensure financial statements compliance.